In whom there is no rising up and dissolution, that is no other than the Supreme Absolute;
So rising up and dissolution have the nature of the whirling about of illusive relativity.
Commentary
What rises up has attributes and is not permanent nor real. Whatever rises up must also dissolve and perish. What is beyond this absolutely unreal relatively real manifestation, Narayana Guru calls the "Supreme Absolute." There is no rising up into existence, nor dissolution into non-existence as the Bhagavad Gita (XIII. 12) also declares: "The beginningless Supreme Absolute is said to be neither existence nor non-existence." Or as the Padma Purana says, "Goddess (Sakti) is without attributes," or the Matsya Purana, "This Great Goddess (Sakti) is beyond birth and death."
What rises up and later dissolves has the nature of illusive relativity. What is free from illusive relativity is the Supreme Absolute. Here in this verse the sage distinguishes between relative manifestation and dissolution and the Supreme Absolute. The Absolute as a symbol breathes out 'existence' and breathes in 'non-existence' through the agency of illusive relativity.